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HMRC internal manual

Enquiry Manual

HM Revenue & Customs
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Information Powers: TMA70/S20: Communications Service Providers


Where you are considering a request for documents from a communications service provider you must first obtain the approval of the National Telecoms Unit. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

A communication for these purposes is

  • Anything transmitted on a telecommunications network of any kind (fixed-line, cellular or radio), which is intended to convey information and includes;
  • Anything transmitted over the internet which is intended to impart information; and, discreetly
  • Anything carried by a Postal Service which is intended to convey information. This definition includes not only the Royal Mail, but also all courier services, whether domestic or international, which carry letters, parcels or packets which convey information.